Individual income tax return guide 2011 - Inland Revenue Department
Individual income tax return guide 2011 - Inland Revenue Department
Individual income tax return guide 2011 - Inland Revenue Department
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38<br />
IR 3 INDIVIDUAL RETURN GUIDE<br />
Your <strong>tax</strong> credits<br />
Tax credits can reduce the <strong>tax</strong> you have to pay on your <strong>income</strong>.<br />
Other <strong>tax</strong> credits<br />
Donations, housekeeper and childcare <strong>tax</strong> credits are claimed separately<br />
on a Tax credit claim form (IR 526). If you claimed these <strong>tax</strong> credits last<br />
year, we’ll have sent you a claim form in April.<br />
Question 30 Income under $9,880 <strong>tax</strong> credit<br />
If your <strong>income</strong> at Question 27 (<strong>income</strong> after expenses) is under $9,880<br />
you may be able to claim this <strong>tax</strong> credit. You can’t claim it if, during the<br />
year 1 April 2010 to 31 March <strong>2011</strong>:<br />
<br />
you worked less than 20 hours a week every week<br />
<br />
your only <strong>income</strong> was from an <strong>income</strong>-tested benefit, not including a<br />
sickness benefit<br />
<br />
you or your partner were entitled to Working for Families Tax Credits<br />
<br />
you were under 15 and are claiming the <strong>tax</strong> credit for children<br />
<br />
you were under 18 and attended school for the whole year (this<br />
includes schools for people with disabilities)<br />
<br />
you were a student and your only <strong>income</strong> for the whole year was a<br />
student allowance<br />
<br />
you were a non-resident for <strong>tax</strong> purposes for the whole year<br />
—see definition on page 13<br />
<br />
you didn’t have any <strong>tax</strong>able <strong>income</strong> during the year.<br />
If none of these situations applied to you, claim the <strong>income</strong> under $9,880<br />
<strong>tax</strong> credit for the number of weeks you:<br />
<br />
<br />
worked for 20 or more hours a week as a salary or wage earner, a<br />
shareholder-employee, a working partner in a partnership or in<br />
self-employment, or<br />
would have done 20 or more hours of paid work but received a<br />
benefit for sickness or accident, or accident compensation payments.<br />
If you left school part-way through the year, you can claim either<br />
the <strong>income</strong> under $9,880 <strong>tax</strong> credit or the <strong>tax</strong> credit for children at<br />
Question 31, whichever is larger. You can’t claim both—see page 40.